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2018 (2) TMI 467

Head Note:
Small Scale exemption upto ₹ 10 lacs for providing BBusiness Auxiliary Services - commission received from the Bank & Financial Institutions for providing services to the Financial Institutions - N/N. 06/2005-ST dated 01/03/2005 - Held that: - the said services are covered by the definition of Business Auxiliary Service and were otherwise eligible for levy of Service Tax under the category of Business Auxiliary Service.

Branded services - Use of brand name of financial institutions - benefit of N/N. 06/2005-ST dated 01/03/2005 - Held that: - the said services were rendered to the Financial Institutions and therefore, the question of use of brand of the Financial Institutions by the Service Provider did not arise - services were not covered as Branded services and therefore, the Service Provider were eligible for exemption in terms of N/N. 06/2005-ST dated 01/03/2005.

Matter remanded back to the file of Original Adjudicating Authority to allow the said exemption in terms of N/N. 06/2005-ST dated 01/03/2005, to the appellant and re-determine the Service Tax liability - appeal allowed by way of remand.

 


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